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國內上市股票現金增資除權參考價之計算，下列那些因素是必須考慮到的？A.除權日之收盤價；B.現金增資發行價格；C.現金增資配股率。(A)只有A.、B.需要考慮(B)只有A.、C.需要考慮(C)只有B.、C.需要考慮 (D)A.、B.、C.都不需要考慮。

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